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  "figure_id": "employment.tax.pa_taper_rate",
  "name": "Personal Allowance: taper rate",
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  "jurisdiction": "GB",
  "scope_note": "Unchanged since 6 April 2010, and the OTHER half of a pair: the income limit this fraction applies above is `employment.tax.pa_taper_threshold` (£100,000) and the allowance it withdraws is `employment.tax.personal_allowance`. The £125,140 at which the allowance reaches nil is arithmetic on all three and is not published as a figure of its own. Read the value as a multiplier on the EXCESS: a £110,000 income is £10,000 over the limit, so £5,000 of allowance goes. The effective marginal rate of 60% that commentators quote is the consequence of this fraction meeting the 40% band, not something any provision states.",
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        "citation": "Income Tax Act 2007, c. 3 s. 35(2) (\"For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess\"), inserted by Finance Act 2009 s. 4(1) with effect for the tax year 2010-11 (s. 4(4))",
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        "citation": "Income Tax Act 2007, c. 3 s. 35(2) (\"For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess\"), inserted by Finance Act 2009 s. 4(1) with effect for the tax year 2010-11 (s. 4(4))",
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